The Charitable Trust of the Rotary Club of Kankaria vs. The Income Tax Officer, Ward-2(Exemption), Ahmedabad

Parties Involved

Facts Summary

The assessee, a charitable trust, filed its return of income for the year under consideration on 31.08.2018. An intimation under section 143(1) of the Income-tax Act, 1961 was issued on 21.02.2020, disallowing expenses claimed by the assessee amounting to Rs.27,68,348/- and accumulation claimed amounting to Rs.1,58,670/-. The assessee did not receive the refund arising on account of TDS credit claimed in the return. Aggrieved by the intimation, the assessee preferred an appeal before the Ld. CIT(A) with a delay of 5 years and 35 days. The assessee filed an application seeking condonation of delay, explaining the circumstances which resulted in the delay. However, the Ld. CIT(A) declined to condone the delay and dismissed the appeal in limine without adjudicating the issues on merits.…

Legal Issues

• 1. The assessee's failure to file the appeal within the prescribed time.
• 2. The assessee's claim for condonation of delay due to the COVID-19 pandemic.

Judgment Outcome

Decided in favour of Assessee.

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